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Date: 13-Dec-2024 Category: Extra Ordinary State: Union Government Country: India

Common Adjudicating Authority

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) appoints specific officers to pass orders or decisions related to show cause notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).
  • The notification lists 12 entities that have received show cause notices and designates the adjudicating authority for each case.
  • The show cause notices were issued under sections 73, 74, 122, 125 and 127 of the Central Goods and Services Tax Act, 2017.

Key Changes

  • The notification appoints Additional Commissioner or Joint Commissioner of CGST and Central Excise, Chandigarh Commissionerate as the adjudicating authority for M/s Sushil Kumar Munish Kumar & Co.
  • For the remaining 11 entities, Joint Director of DGGI Hqrs or Additional/Deputy Director of DGGI Zonal Units (Ludhiana or Chandigarh) are appointed as the adjudicating authorities.
  • The show cause notices were issued by the DGGI on various dates ranging from 09.07.2024 to 04.08.2024.
  • The notification specifies the GSTIN of each entity along with their address.

Impact Analysis

Impact on Businesses

  • The outcome of the adjudication process could lead to penalties, fines, or other actions against these businesses if they are found to be in violation of the GST laws.

Impact on Government

  • The notification helps in streamlining the legal process related to GST violations.

Action Items for Businesses

  • Businesses should actively participate in the adjudication process and respond to the adjudicating authority's queries in a timely manner.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for formulating policies related to indirect taxes in India. It issued this notification. Directorate General of Goods and Services Tax Intelligence (DGGI): The intelligence agency responsible for investigating GST violations. It issued the show cause notices. Central Goods and Services Tax Act, 2017: The primary law governing the levy and collection of GST in India. Sections 73, 74, 122, 125 and 127 are referenced in the notification. Integrated Goods and Services Tax Act, 2017: The law governing the levy and collection of Integrated GST on inter-state supplies. Section 3 is referenced in the notification. M/s Sushil Kumar Munish Kumar & Co.: One of the 12 entities that have been issued a show cause notice. M/s Aggarwal Enterprises: One of the 12 entities that have been issued a show cause notice. M/s Ahuja Cotspin Pvt. Ltd.: One of the 12 entities that have been issued a show cause notice. M/s BST Textile Mills Pvt. Ltd: One of the 12 entities that have been issued a show cause notice. M/S Rana Polycot Ltd.: One of the 12 entities that have been issued a show cause notice. M/s. Garg Acrylics Limited: One of the 12 entities that have been issued a show cause notice. M/s. S. T. Cottex Exports Pvt. Ltd.: One of the 12 entities that have been issued a show cause notice. DURGA COTTON FACTORY: One of the 12 entities that have been issued a show cause notice. GOPIMAL KAUR SAIN INDUSTRIES (P) LTD: One of the 12 entities that have been issued a show cause notice. Nahar Spinning Mills Limited: One of the 12 entities that have been issued a show cause notice. Nahar Industrial Enterprises Limited: One of the 12 entities that have been issued a show cause notice. M/s Sharmanji Yarns Pvt Ltd: One of the 12 entities that have been issued a show cause notice.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-13122024-259396 CG-DxLx-xEG-I1D3H1x2x2x0 24-259396 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4992] नई दिल्ली, िुक्रिार, दिसम्ब र 13, 2024/अग्रहायण 22, 1946 No. 4992] NEW DELHI, FRIDAY, DECEMBER 13, 2024/AGRAHAYANA 22, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अधिसचू ना नई दिल् ली, 13 दिसम् बर, 2024 स.ं 31/2024-केंद्रीय कर का.आ. 5392(अ).—केन्द्द्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड, केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 5 और एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3 द्वारा प्रित्त िजियों का प्रयोग करत े हुए केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 73, 74, 122, 125 और धारा 127 के अधीन माल और सेिा कर आसूचना महाजनिेिालय के अजधकाररयों द्वारा उि सारणी के स्ट्तंभ (2) म ें उजल्लजखत नोरिस प्राप्तकताड को िारी उि सारणी के स्ट्तंभ (3) में उजल्लजखत नोरिसों के संबंध में आिेि या जनणडय पाररत करने के जलए नीचे िी गई सारणी के स्ट्तंभ (4) में उजल्लजखत अजधकाररयों को जनयुि दकया िाता ह।ै 8074 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी कारण बताओ नोरिस सख्ं या, तारीख जनणयड लने ेिाल े क्र.स.ं नोरिस प्राप्तकता डका नाम और पता और िारी करन ेिाला प्राजधकारी प्राजधकारी का नाम (1) (2) (3) (4) 1. मेससड सुिील कुमार मुनीि कुमार एंड कंपनी (प्रोप. 15/2024- डीिीिीआई मुख्यालय, अपर आयुि या संयुि गोपाल), िीएसिीआईएन- 24AQXPG1593M1Z6, आयुि, सीिीएसिी और तारीख 04.08.2024 संयुि जनिेिक, ए/501, सन स्ट्वायर, ओल्ड हाईकोिड इनकम िैक्स के केंद्रीय उत्पाि िुल्क, डीिीिीआई, मुख्यालय द्वारा िारी पास, निरंगपुरा, अहमिाबाि, गुिरात, 380009; और चंडीगढ़ आयुिालय अन्द्य [डीिीिीआई मामलों के 2 मेससड अग्रिाल एंिरप्राइिेि (प्रोप. मोजनका गगड), 16 /2024- डीिीिीआई मुख्यालय, न्द्यायजनणडयन का प्रभार संभाल रह ेह]ैं। िीएसिीआईएन - 06AEOPG1782K1Z7, एसएच तारीख 04.08.2024 संयुि जनिेिक, नंबर- एससीएफ 9बी, अनाि मंडी, जसरसा, जसरसा, डीिीिीआई, मुख्यालय द्वारा िारी हररयाणा, 125055; और अन्द्य 3 मेससड आहूिा कॉिजस्ट्पन प्रा. जलजमिेड, िीएसिीआईएन 17/2024- डीिीिीआई मुख्यालय, - 03AAJCA0093R1ZF, जनम्न तल, िकु ान नंबर 3, तारीख 04.08.2024 संयुि जनिेिक, B-Vi-I, 1/ए, ब्लॉक-6, घािी बाल्मीदक, भारतीय स्ट्िेि डीिीिीआई, मुख्यालय द्वारा िारी बैंक, माधोपुरी, लुजधयाना-141008, पंिाब; और अन्द्य 4. मेससड बीएसिी िेक्सिाइल जमल्स प्रा. जलजमिेड, 18/2024- डीिीिीआई मुख्यालय, िीएसिीआईएन - 05AACCB7130P1ZL, प्लॉि तारीख 04.08.2024 संयुि जनिेिक, नंबर 9, सेक्िर नंबर 9, लाई पंतनगर, जसडकुल, रुद्रपुर, डीिीिीआई, मुख्यालय द्वारा िारी उधम ससंह नगर, उत्तराखंड, 263153; और अन्द्य 5 मेससड राणा पॉलीकॉि जलजमिेड, िीएसिीआईएन - 19/2024- डीिीिीआई मुख्यालय, 03AAACR7623M1ZB, अंबाला-चंडीगढ़ रोड, गांि तारीख 04.08.2024 संयुि जनिेिक, आलमगीर, सस नगर, पंिाब, 140507; और अन्द्य डीिीिीआई, मुख्यालय द्वारा िारी 6 मेससड गगड एदक्रजलक्स जलजमिेड, िीएसिीआईएन - 20/2024- डीिीिीआई मुख्यालय, 03AAACG3332N1ZU, 1230/1, कंगनिाल रोड, तारीख 04.08.2024 संयुि जनिेिक, िी.पी.ओ. िुजगयाना, लुजधयाना, पंिाब, 141120; डीिीिीआई, मुख्यालय द्वारा िारी और अन्द्य 7 मेससड एस. िी. कॉिेक्स एक्सपोर्टसड प्राइिेि जलजमिेड, 21/2024- डीिीिीआई मुख्यालय, िीएसिीआईएन - 03AAECS5993F1Z8, तारीख 04.08.2024 संयुि जनिेिक, बी-Xxx891, िेरपुर रोड, पेरोल पंप के पीछे, डीिीिीआई, मुख्यालय द्वारा िारी लुजधयाना, पंिाब, 141009; और अन्द्य 8 िगु ाड कॉिन फैक्री, िीएसिीआईएन- 15/2024-25 तारीख 09.07.2024 03AMWPG6219P1ZG, रोिन कॉिजस्ट्पन के पास, अपर जनिेिक डीिीिीआई लुजधयाना क्षेत्रीय ईकाईद्वारा िारी मंडी दकजलयांिाली, श्री मुिसर साजहब, पंिाब- 151211; और अन्द्य 9 गोपीमल कौर सैन इंडस्ट्रीि (प्रा.) जलजमिेड, 17/2024-25 तारीख 15.07.2024 उप जनिेिक डीिीिीआई लुजधयाना िीएसिीआईएन - 03AAFCG1369Q1ZA, प्लॉि क्षेत्रीय ईकाई द्वारा िारी नंबर 15-15ए, महािीर िैन कॉलोनी, सुंिर नगर, लुजधयाना, पंिाब, 141001; और अन्द्य 10 19/2024-25 तारीख 19.07.2024 नाहर जस्ट्पसनंग जमल्स जलजमिेड, िीएसिीआईएन - अपर जनिेिक, डीिीिीआई लुजधयाना[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 03AAACN5710D1Z6, 371 से 373, 375 से 378, क्षेत्रीय ईकाई द्वारा िारी 381, 425, 427, आरके रोड, औद्योजगक क्षेत्र ए, लुजधयाना, पंिाब, 141003। ; और अन्द्य 11 नाहर इंडजस्ट्रयल एंिरप्राइिेि जलजमिेड, 23/2024-25 (िीएसिी) तारीख 23.07.2024 अपर जनिेिक, िीएसिीआईएन - 03AACCN3563A2Z2, बी3-8, डीिीिीआई लुजधयाना क्षेत्रीय ईकाई ए-4, फोकल प्िाइंि, फेि-IV, लुजधयाना, पंिाब, द्वारा िारी 141010; और अन्द्य 12 मैससड िरमनिी यान्द्सड प्राइिेि जलजमिेड, 117-155/2024-िीएसिी, तारीख िीएसिीआईएन - 03AAHCS6629R1ZP, ग्राम 09-07-2024 अपर जनिेिक, डीिीिीआई चंडीगढ़ क्षेत्रीय ईकाई लाखोिाल, लाखोिाल रोड, कोहरा, लुजधयाना, पंिाब, द्वारा िारी 141112; और अन्द्य [फा. स.ं सीबीआईसी-20010/27/2024-िीएसिी] रौिन कुमार, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2024 No. 31/2024–Central Tax S.O. 5392(E).—In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the noticees mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017 (12 of 2017), namely TABLE S. Show Cause Notice Number, Name of the Adjuticating Name of Noticee and Address No. Date and Issuing Authority Authority (1) (2) (3) (4) 1 M/s Sushil Kumar Munish Kumar & Co. (Prop. 15/2024-DGGI Hqrs. Dated Additional Commissioner Gopal), GSTIN- 24AQXPG1593M1Z6, A/501, 04.08.2024 by Joint Director, or Joint Commissioner, Sun Square, Nr. Old Highcort Income Tax, DGGI, Hqrs CGST and Central Excise, Navrangpura, Ahmedabad, Gujarat, 380009; and Chandigarh others Commissionerate [holding 2 M/s Aggarwal Enterprises (Prop. Monika Garg), 16/2024-DGGI Hqrs. Dated the charge of adjudication GSTIN - 06AEOPG1782K1Z7, SH No. SCF 9b, 04.08.2024 by Joint Director, of DGGI cases]. Anaj Mandi, Sirsa, Sirsa, Haryana, 125055; and DGGI, Hqrs others 3 M/s Ahuja Cotspin Pvt. Ltd., GSTIN - 17/2024-DGGI Hqrs. Dated 03AAJCA0093R1ZF, Ground Floor, Shop No. 04.08.2024 by Joint Director, 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki, State DGGI, Hqrs Bank Of India, Madhopuri, Ludhiana-141008, Punjab; and others 4 M/s BST Textile Mills Pvt. Ltd, GSTIN - 18/2024-DGGI Hqrs. Dated 05AACCB7130P1ZL, Plot No. 9, Sector No. 9, 04.08.2024 by Joint Director, Iie Pantnagar, Sidcul, Rudrapur, Udham Singh DGGI, Hqrs Nagar, Uttarakhand, 263153; and others4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 5 M/S Rana Polycot Ltd., GSTIN - 19/2024-DGGI Hqrs. Dated 03AAACR7623M1ZB, Ambala-Chandigarh 04.08.2024 by Joint Director, Road, Village Alamgir, Sas Nagar, Punjab, DGGI, Hqrs 140507; and others 6 M/s. Garg Acrylics Limited, GSTIN - 20/2024-DGGI Hqrs. Dated 03AAACG3332N1ZU, 1230/1, Kanganwal 04.08.2024 by Joint Director, Road, V.P.O. Jugiana, Ludhiana, Punjab, DGGI, Hqrs 141120; and others 7 M/s. S. T. Cottex Exports Pvt. Ltd., GSTIN - 21/2024-DGGI Hqrs. Dated 03AAECS5993F1Z8, B-Xxx891, Sherpur Road, 04.08.2024 by Joint Director, Behind Petrol Pump, Ludhiana, Punjab, 141009; DGGI, Hqrs and others 8 DURGA COTTON FACTORY, GSTIN - 15/2024-25 dated 09.07.2024 03AMWPG6219P1ZG, Near Roshan Cotspin, by Additional Director DGGI Mandi Killianwali, Sri Muktsar Sahib, Punjab- Ludhiana Zonal Unit 151211; and others 9 GOPIMAL KAUR SAIN INDUSTRIES (P) 17/2024-25 dated 15.07.2024 LTD, GSTIN - 03AAFCG1369Q1ZA, Plot No by Deputy Director DGGI 15-15A, Mahavir Jain Colony, Sunder Nagar, Ludhiana Zonal Unit Ludhiana, Punjab, 141001; and others 10 Nahar Spinning Mills Limited, GSTIN - 19/2024-25 dated 19.07.2024 03AAACN5710D1Z6, 371 to 373, 375 to 378, by Additional Director DGGI 381, 425, 427, RK Road, Industrial Area A, Ludhiana Zonal Unit Ludhiana, Punjab, 141003. ; and others 11 Nahar Industrial Enterprises Limited, GSTIN - 23/2024-25 (GST) dated 03AACCN3563A2Z2, B3-8, A-4, Focal Point, 23.07.2024 by Additional Phase-IV, Ludhiana, Punjab, 141010; and others Director DGGI Ludhiana Zonal Unit 12 M/s Sharmanji Yarns Pvt Ltd, GSTIN - 117-155/2024-GST, dated 03AAHCS6629R1ZP, Village Lakhowal, 09-07-2024 by Additional Lakhowal Road, Kohara, Ludhiana, Punjab, Director DGGI Chandigarh 141112; and others Zonal Unit [F. No. CBIC-20010/27/2024-GST] RAUSHAN KUMAR, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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